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Certificates of deposit and warrants for delivery of goods.
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81.—(1) The following provisions shall have effect with respect to the issue and delivery by a harbour authority of certificates of deposit and warrants for the delivery of goods, that is to say:
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(a) the harbour authority, at the request of a person warehousing or depositing any goods in any warehouse, or upon or in any premises of a harbour authority specially appropriated for the purpose, or entitled to any goods so warehoused or deposited, may from time to time issue and deliver to such person a certificate in a form approved by the harbour authority of the goods so warehoused or deposited, or a warrant in a form approved by the harbour authority for the delivery of the goods so warehoused or deposited, or any part thereof to be respectively specified in the warrant;
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(b) no such warrant for delivery shall be given unless all liens and claims for freight, and all other liens and claims whatsoever to which the goods were liable while on board any vessel, and before being so warehoused or deposited, and of which the harbour authority have notice in writing, and all rates, charges and expenses payable to the harbour authority for the warehousing or depositing of the goods, or for services performed by the harbour authority in respect thereof, are paid or discharged;
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(c) every such warrant for delivery shall be transferable by endorsement, and shall entitle the person named therein or the last endorsee thereof named in the endorsement to the goods specified therein, and the goods so specified shall for all purposes be deemed to be his property.
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(2) The issue under this section of a warrant for the delivery of goods shall not prejudice or affect any rights in relation to the goods which the Revenue Commissioners may have in respect of any charge of duty of customs or excise.
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